Zimbabwe government exempts immigrants from car import ban

Vehicles over 10 years from the manufacture date were banned from entering the country in March 2024 under statutory laws.

Under this law, persons who seek to import such cars are mandated to cover the cost of re-export.

But a new Statutory Instrument 172 of 2024 gazetted by the Industry and Commerce Minister Mangaliso Ndlovu on October 17 has made provision for immigrants in the country to import their vehicles without paying duties. They will however have to pay value-added taxes.

This exemption comes with some conditions including the number of vehicles that can be imported, for what purposes, and the period of ownership prior to the time of their arrival in Zimbabwe.

Immigrants who now reside in the country from other countries can import just one vehicle and only for personal use, not commercial purposes. The vehicles should also have been owned by the said individual for at least six months before they arrived in Zimbabwe. Also, only vehicles with values less than $40000 will pay VAT. Duty will be paid on the excess amount if the vehicle values more than the stated amount.

The vehicle must also have been fully paid for by the immigrant before the time of arrival, which value cannot exceed $40,000.

Immigrants who want to benefit from the exemptions are required to sign an undertaking, parts of which read,

“The immigrant shall not sell or dispose of in any manner or display for sale the vehicle in respect of which such suspension was granted within 24 months after the date of being granted such rebate unless agreed by the Commissioner-General of Zimra and the duty that would have been charged, but for the tax exemption is first paid. Any violation of any of the above conditions makes the goods liable to seizure.

“Misuse or attempts to misuse the provision on suspension is an offence in terms of Section 174 and 184 (g) of the Customs and Excise Act and can result in prosecution or penalties or seizure of the goods.”

Meanwhile, the government has also made provision for the importation of inherited cars, vehicles of returning citizens and diplomats even if it is older than 10 years. This is stipulated in the Statutory Instrument 111 of 2024.